GENERAL INFORMATION

COLLECTIONS

- Collects approximately $4.5 billion dollars in County, city, school, and special district taxes; processes any replicated payments within sixty (60) days, maintains complete and accurate files on the tax payment status of approximately 980,000 parcels, and processes taxpayer inquiries in a timely and courteous manner.

- Maintains records of all tax-defaulted parcels and computes amounts necessary to redeem when requested by the taxpayer; computes amounts and establishes controls for installment plans on redemptions; prepares and mails notices of Power to Sell; determines parcels to sell at public auction and selects dates of the sale; coordinates sale and accounts for proceeds of sale.

- Collects approximately $150 million in unsecured personal property taxes (business property, boats and airplanes). Prepares tax liens on delinquent unsecured taxpayers; and collects delinquent mobile home fees assigned to the County by the State before issuing Tax Clearance Certificates. Collects TOT Tax and Racehorse Tax. Responds to all taxpayer inquiries for property tax payment information.

* If a delinquent date falls on a weekend or holiday, the delinquent date is the next business day.

AVOID PENALTIES TO SAVE MONEY ON YOUR PROPERTY
TAXES

Make sure you receive bills for all property that you own.
Keep track of all parcel numbers, i.e.,147-240-03-01. Check off
the bills as you receive them and e-mail or call the Tax
Collection Division of the Treasurer-Tax Collector's Office (toll free) at
877.829.4732 if you are missing any bills. Please allow 15 days
for mailing. Remember: UNDER CALIFORNIA LAW, IT IS THE
RESPONSIBILITY OF THE TAXPAYER TO OBTAIN ALL TAX BILL(S) AND TO
MAKE TIMELY PAYMENT.

On the secured tax roll, the first installment is due
November 1 and delinquent after December 10, and the second
installment is due on February 1 and delinquent after April 10.
Taxpayers have the option of paying both installments when the
first installment is due. Penalties will not be waived due to
not receiving a bill.

Make sure that you note December 10 and April 10 as payment
deadlines for secured roll taxes as compared to the I.R.S. April
15th deadline for federal taxes. A news release in the newspaper just
prior to the tax deadline is the only written notice given of
the deadline for payment of county taxes.

Mail your property tax payments early to make
sure that the envelope is postmarked on or before December 10
and April 10. According to California law, the Treasurer-Tax
Collector must review the postmark date to determine if payment
was mailed before the deadline.

By paying your taxes on time, you save the
following penalties required by California law:

A 10% penalty added after 5:00 p.m. on December 10.*

A 10% penalty and $10.00 cost added after 5:00 p.m. on
April 10.*

After the end of the fiscal year (June 30), a $33.00
redemption fee and a 1-½% per month (18% per annum)
penalty is added on the unpaid tax amount. If a "tax
defaulted" notation appears on your tax bill, you may have
unpaid taxes for prior years. Substantial savings in penalties
can be achieved by paying any prior year back taxes or by
initiating a five-year installment plan of redemption.

*If a delinquent date falls on a weekend or holiday, the
delinquent date is the next business day.

Keep the County Assessor-Recorder informed of any change in
address so that future tax bills will be mailed to the correct
address. You may contact the Assessor-Recorder at ( 619 )
236-3771.

.

IMPORTANT INFORMATION TO NEW HOME BUYERS:

You can possibly save costly penalties if, prior to the
purchase of property and close of escrow, you make sure there
are no prior delinquent taxes owing, and pre-arrange who pays
the current installment due and owing.

If property is purchased in November, determine who is to
pay the first installment due on or before December 10 for the
period of July 1 through December 30.

Keep in mind that as a new property owner, California law
requires that you be responsible for the timely payment of taxes
on your property. DO NOT WAIT TO BE NOTIFIED or expect receipt
of a tax bill. None may be forthcoming. Make it a matter of your
personal attention and responsibility to find out what taxes are
due and owing by you, as required by law.

In a normal escrow, current year taxes are usually pro-rated
at the time of closing or escrow between the interested parties,
based on the number of calendar days each party held ownership
during the fiscal year which extends from July 1 through June
30. Pro-ration is a matter strictly between the parties
involved. The Treasurer-Tax Collector cannot adjust the taxes.
The installment amount as shown on the tax bill is the amount
due by the party determined at the close of escrow. Check your
title papers to see if you were credited or debited an amount
for the time in the fiscal year you owned the property.

CURRENT YEAR SECURED PROPERTY
TAXES EVENTS CALENDAR

Lien Date
January 1st.

Current Secured Property Tax
Bills
Mid-September, Auditor applies tax rates
assessments, creates the master property tax roll from which the
tax bills are printed and mailed in late September.

Fee Parcel Due Dates
The first installment is due on November 1st.
The second installment is due on February 1st.

Current Secured Property Tax Delinquency
Dates
The first installment is delinquent after 5
p.m. on December 10th unless the 10th falls on a weekend or
holiday. If the 10th falls on a weekend or holiday, the
delinquency date is the next regular working day. Payments
received after this date will be assessed a 10% penalty. The
second installment is delinquent after 5 p.m. on April 10th unless
the 10th falls on a weekend. If the 10th falls on a weekend or
holiday, the delinquency date is the next regular working day.
Payments received after this date will be assessed a 10%
penalty and a $10.00 cost.

Defaulted Tax Bills
Any delinquent
(unpaid) CURRENT SECURED property taxes as of 5:00 p.m. June 30th
will be enrolled on the DEFAULTED MASTER TAX FILE. These taxes
will accrue additional penalties and a $15.00 redemption
fee. These bills are also referred to as prior year
secured taxes or redemptions.

Please note that, pursuant to the relevant sections of the California Revenue & Taxation (R&T) Code, penalties attach by operation of law, and may only be cancelled under specific conditions as authorized under the R&T Code.

A taxpayer may request cancellation of a penalty assessed on a secured or unsecured property in writing, or by submitting a completed and signed Request for Cancellation of Penalties form. In general, the Treasurer and Tax Collector (TTC) will respond to a request within 4 to 6 weeks. Requests may take longer during peak period collection periods.

Approval of a Penalty Cancellation Request
If the request for penalty cancellation is approved, the Treasurer-Tax Collector will respond in writing to the taxpayer confirming the cancellation.

Denial of a Penalty Cancellation Request
If the request for penalty cancellation is denied, the Treasurer-Tax Collector will respond in writing to the taxpayer explaining the reason for the denial.

Property tax payments must be received or United States Postal Service (USPS) postmarked by the delinquency date to avoid penalties. According to California law, the postmark date is used to determine if the payment was mailed on or before the deadline. If you are waiting until just before the delinquent date to mail your payment, it is recommended that you personally witness the postmark being affixed to your envelope. If a payment is received after the delinquency date with a late or missing postmark, the payment is considered late and penalties will be imposed in accordance with California State law.

POSTMARKS are imprints on letters, flats, and parcels that show the name of the USPS office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused.

Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer. Payments received by mail are deemed received based on the USPS postmark date stamped on the envelope containing the payment. If any payment is received without a USPS postmark, they are deemed received on the date they are actually received by the Treasurer-Tax Collector.

Postage That Is Postmarked

USPS Standard Postage Stamps: Standard Postage Stamps can come in a variety of styles. Stamped envelopes are generally cancelled at the main USPS processing center on the day that they are delivered from the post offices they originated from.

Postage Validated Imprint (PVI): Postage Validated Imprint (PVI) is postage that is printed and affixed at the post office by the postal clerk at the service window and not returned to the customer. This stamp has the date and time of the acceptance already printed so it does not need to be cancelled at the processing center.

Postage That Is NOT Postmarked

Metered Mail: Metered mail is mail that a meter stamp is applied to. Metered mail allows the user to manually adjust the date. This mail is not cancelled at the USPS processing center.

Pre-cancelled Stamps: Pre-cancelled stamps are stamps that do not need to be cancelled by the machine at the processing center. These are stamps bought by bulk mailers who receive a discount for mass mailings.

Automated Postal Center (APC) Stamps: APC stamps can be purchased at self-service kiosks, which are located in Post Office lobbies and have 24 hour a day access. All APC stamps and shipping labels are printed and dispensed at these kiosks. APC stamps can be mailed at any time; therefore, the date does not necessarily reflect the date they were actually mailed.

Permit Imprint: Permit imprint is postage that is paid for at the time of mailing through a USPS bulk mail acceptance facility. This mail is not postmarked and the permit holder is charged per piece and per weight. CAUTION:Online bill payments made through online banking systems are often sent by bulk mail using a permit imprint and do not include a postmark. These payments can take 5 or more business days to reach our office. Please schedule accordingly.

Independent mail delivery (FedEx, UPS, etc.): Independent mail delivery is not postmarked. The shipping date is used to determine the date mailed.

NOTE: A Certificate of Mailing: A Certificate of Mailing is not a form of postage and does not provide sufficient proof that a property tax payment was mailed. A Certificate of Mailing provides evidence of mailing only and is not otherwise associated with the specific item mailed. These are additional services that are purchased at the time of mailing.

Escape tax bills represent assessments of valuation not previously included in the regular annual tax bill for the fiscal tax year listed. Some escape bills may be eligible to be paid on a FOUR YEAR PAYMENT PLAN. The payments are payable over a four-year period as per California Revenue and Taxation Code.

To enroll a bill on the Four Year Plan, you must meet the following criteria:

Escape Assessment tax bill must be for a prior fiscal tax year.

The total amount due of the Escape Assessment tax bill must be greater than $500.00.

PAY at least 20% of the Escape Assessment tax bill and all other taxes that are currently due, if any, no later than the deadline for filing the written request.

Pay the $26.00 Four Year Payment Plan Set-up fee.

If you do not pay your scheduled installments when due, as well as other secured property taxes when due, the plan will default and penalties will be assessed in the same manner as all other delinquent taxes. The tax plus penalty will be due immediately.

In each succeeding year, a payment of at least 20% of the original amount plus the Four Year Payment Plan Maintenance Fee of $55.00 is required by April 10th.

Any of the following conditions will default an active Four Year Payment Plan:

Succeeding 20% Four Year Payment Plan installment not received by April 10th each year.

Four Year Payment Plan Maintenance Fee of $55.00 not received with installment payment.

Current year taxes not paid in full by April 10th each year.

All secured property tax bills not paid timely.

Change of ownership of the property that the escape tax bill is secured by.

FIVE YEAR PAYMENT PLAN

Any person may elect to pay their delinquent taxes in installments, at any time, prior to 5 p.m. on the last business day of the fifth fiscal year after the property originally became tax-defaulted and prior to the property becoming subject to the Tax Collector’s Power to Sell (California Revenue and Taxation Code Section 4216, and following.) The property will not become subject to the Treasurer-Tax Collector's Power to Sell, and the right of redemption will not cease, as long as payments are made according to the terms of this payment plan.

Payments made while on the pay plan are not refundable. The Treasurer-Tax Collector will apply any refund, for any tax year, due the assessee and related to the tax-defaulted property that is on an installment plan of redemption. The refund applied will be treated like any other payment that is made during the payment plan.

PAY at least 20% of the total redemption amount, plus all other current year taxes due and the $81.00 fee, ($81.00 = $63.00 Pay Plan Set Up Fee plus $18.00 TTC Redemption Cost Fee)

NOTE: Establishment of an Installment Plan of Redemption will not stop a foreclosure action by a mortgage holder or holder of a Deed of Trust; it is the responsibility of the taxpayer to contact the mortgage company or financial institution regarding the establishment of a payment plan. Also, a payment plan does not preclude this parcel from being foreclosed upon for delinquent debt service obligations under the Improvement Bond Act of 1915 and/or the Mello-Roos Community Facilities Act of 1982 (CFD's).

TO REMAIN IN GOOD STANDING ON THE INSTALLMENT PAYMENT PLAN, you must:

PAY at least 20% of the redemption amount, plus all interest plus all current year taxes due plus the $71.00 Maintenance Fee by April 10th each following year.

Each fiscal year that follows the start of the plan, the total amount paid on the redemption amount must be equal to or greater than 20% of the original redemption amount, plus all interest that has accrued on the unpaid balance. The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment would be due.

DEFAULTING THE TERMS OF THE INSTALLMENT PAYMENT PLAN OF REDEMPTION CONTRACT

Failure to pay the minimum due, or failure to pay current taxes each year on or before April 10th, will default your installment plan of redemption, and the account will be recalculated to reinstate penalties on the total amount of defaulted taxes beginning with the original date of default. An installment plan of redemption CANNOT be re-started in the same fiscal year in which it defaulted. An installment plan of redemption CANNOT be re-started if the property has becomes subject to the tax collector's power to sell.

If eligible, an installment plan of redemption can be initiated after July 1st of the fiscal year following the year the plan defaulted. The "Default Credit" (money previously paid while on the payment plan) cannot be used to start a new payment plan. That amount will be deducted from the balance after the initial 20% has been applied.